Mechanical fixing of hearings prohibited; notices under section 143(2) require prior record study and a list of discussion points. Prohibits mechanical fixing of hearings and mandates that notices under notice u/s 143(2) be issued only after study of records and after noting points for discussion; hearing notices must include a list of points for the assessee to address. I.A.Cs should check compliance during inspections, the instruction applies to other direct taxes, and officers must bring the procedure to staff attention.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mechanical fixing of hearings prohibited; notices under section 143(2) require prior record study and a list of discussion points.
Prohibits mechanical fixing of hearings and mandates that notices under notice u/s 143(2) be issued only after study of records and after noting points for discussion; hearing notices must include a list of points for the assessee to address. I.A.Cs should check compliance during inspections, the instruction applies to other direct taxes, and officers must bring the procedure to staff attention.
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